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DELHI AIRPORT METRO EXPRESS PVT. LTD. vs. ADDITIONAL DIRECTOR GENERAL, DIRECTORATE GENERAL OF GST INTELLIGENCE & OTHERS
(Delhi High Court)

Hon'ble Judges:

YASHWANT VARMA
DHARMESH SHARMA
Pet. Counsel
Mahesh Agarwal
Alok Yadav
Sayree Basu Malik
Res. Counsel
Harpeet Singh
R. Ramachandran
Nidhi Raman

Petitioner / Applicant

DELHI AIRPORT METRO EXPRESS PVT. LTD.

Respondent ADDITIONAL DIRECTOR GENERAL, DIRECTORATE GENERAL OF GST INTELLIGENCE & OTHERS
Court Delhi High Court
State

Delhi

Date Dec 5, 2024
Order No.

W. P. (C) 14831/2022 and CM APPL. 45615/2022 (Interim Relief)

Citation

2024(12) TAXREPLY 12129

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ORDER

ORDER 1. The instant writ petition has been preferred seeking the following reliefs: “(a) declare that the Impugned Notice dated 11.08.2022 issued by the Respondent No.1 to the Petitioner is: (i) without jurisdiction, without authority of law, illegal, unsustainable and void ab initio; (ii) ultra vires the provisions of Sections 66B read with 65B(44) of the Finance Act, 1994; and, (iii) in violation of fundamental rights and protections secured to the Petitioners under Article 14, 265 and 300A of the Constitution of India. (b) issue a writ of certiorari or a writ or order in the nature of certiorari to call for and examine the records of the proceedings before the Respondent No. 1, and quash and set aside the Impugned Notice dated 11.08.2022 issued by the Respondent No. 1; (c) issue a writ of mandamus or a writ in the nature of mandamus directing the Respondent No. 1 and 2 to - (i) withdraw the Impugned Notice dated 11.08.2022, as being issued w....

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